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The Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka) is a professional accountancy body in Sri Lanka.The Institute was established by Act of Parliament, No. 23 of 1959 as the sole organisation in Sri Lanka with the right to awarding the Chartered Accountant designation.
The institute was initially established as "Society of Certified Management Accountants of Sri Lanka", on 3 June 2000 in Colombo Sri Lanka with the help technical assistance and the guidelines of Certified of Management Accountants of Canada (CMA Canada), now CPA Canada and the Institute of Management Accountants (IMA) of USA and International Federation of Accountants (IFAC) which is the ...
Sri Lanka: Member: AATSL Association of Accounting Technicians of Sri Lanka: Sri Lanka: Member: Institute of Certified Management Accountants of Sri Lanka: Sri Lanka: Member: ICASL Institute of Chartered Accountants of Sri Lanka: Swaziland: Member: Swaziland Institute of Accountants Sweden: Member: Far Switzerland: Member
The Accounting in Sri Lanka is regulated under the several legal regulations. There are several professional accountancy body in the country. The Sri Lanka Accounting and Auditing Standards Monitoring Board (SLAASMB) is the audit oversight entity, while the Auditor General of Sri Lanka has audit oversight over government all entities.
In Sri Lanka, the title of Chartered Accountant (CA Sri Lanka) can be used by only members of the Institute of Chartered Accountants of Sri Lanka. These could be Associate Members (ACA) and Fellows (FCA).
Professional bodies represent the interests of their members by lobbying governments, and provide the framework for self-regulation where this is permitted by statute. . Professional bodies are also responsible for administering training and examinations for students and me
In Sri Lanka, a chartered accountant must be a member of the Institute of Chartered Accountants of Sri Lanka (designatory letters ACA or FCA). It is the sole local accountancy body, therefore to audit public companies an individual must be a member of the ICASL.
The ICASL's Public Sector Accounting Standards Committee has begun the process of developing Sri Lankan versions of the IPSASs, as at July 2009, five standards had been completed and forwarded to the Government. Switzerland – Federal government is adopting IPSAS, effective from 2007. The government of the State/Canton of Geneva is similarly ...